﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-15T11:33:59-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>820527818</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WESTFALL &amp; WESTFALL CPAS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1329 ALBION AVENUE</AddressLine1Txt>
        <CityNm>BURLEY</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83318</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>820359540</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MINI-CASSIA ASSOCIATION OF REALTORS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MINI</BusinessNameControlTxt>
      <PhoneNum>2088789170</PhoneNum>
      <USAddress>
        <AddressLine1Txt>132 W 13TH STREET</AddressLine1Txt>
        <CityNm>BURLEY</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83318</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>HANNAH C ROBINS</PersonNm>
      <PersonTitleTxt>SECRETARY/TREASURER</PersonTitleTxt>
      <PhoneNum>2088789170</PhoneNum>
      <SignatureDt>2024-11-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAVID J WESTFALL</PreparerPersonNm>
      <PTIN>P00323167</PTIN>
      <PhoneNum>2088780466</PhoneNum>
      <PreparationDt>2024-11-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.MINICASSIAREALTORS.COM</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>39445</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>6516</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>28616</MembershipDuesAmt>
      <InvestmentIncomeAmt>1070</InvestmentIncomeAmt>
      <OtherRevenueTotalAmt>3243</OtherRevenueTotalAmt>
      <TotalRevenueAmt>39445</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>13162</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1573</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>10173</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>6349</OtherExpensesTotalAmt>
      <TotalExpensesAmt>31257</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>8188</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>206200</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>214388</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>191144</BOYAmt>
        <EOYAmt>203466</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>15056</BOYAmt>
        <EOYAmt>10922</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>206200</BOYAmt>
        <EOYAmt>214388</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>206200</BOYAmt>
        <EOYAmt>214388</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE MINI-CASSIA ASSOCIATION OF REALTORS, INC. WAS ESTABLISHED TO UNITE THOSE PROFESSIONALS ENGAGED IN THE REAL ESTATE PROFESSION FOR THE PURPOSE OF INFLUENCING THE PROFESSION FOR THE BETTER, TO PROMOTE AND MAINTAIN HIGH STANDARDS OF CONDUCT IN THE PROFESSION, AND TO FURTHER THE INTERESTTS OF HOME AND OTHER PROPERTY OWNERSHIP.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>REVENUES AND EXPENSES FOR 2023 HAVE PROVIDED THE ASSOCIATION WITH THE NECESSARY FUNDING TO PROVIDED ITS MEMBERS AND THE COMMUNITY INFORMATION AND MATERIALS TO CITIZENS OF CASSIA AND MINIDOKA COUNTIES.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>REVENUES AND EXPENSES FOR 2023 HAVE PROVIDED THE ASSOCIATION WITH THE NECESSARY FUNDING TO PROVIDED ITS MEMBERS AND THE COMMUNITY INFORMATION AND MATERIALS TO CITIZENS OF CASSIA AND MINIDOKA COUNTIES.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALISHA SAMPLES</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BECKY BEAN</PersonNm>
        <TitleTxt>PRESIDENT EL</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALEXIS ALDRICH</PersonNm>
        <TitleTxt>1ST VICE PRE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LEXI KOYLE</PersonNm>
        <TitleTxt>1 YR. DIRECT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEPHANIE RASMUSSEN</PersonNm>
        <TitleTxt>2 YR, DIRECT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BESSIE THUESON</PersonNm>
        <TitleTxt>3 YR. DIRECT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHERI JONES</PersonNm>
        <TitleTxt>STATE DIRECT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HANNAH C ROBINS</PersonNm>
        <TitleTxt>SECRETARY/TR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>7000</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>ID</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>HANNAH C ROBINS</PersonNm>
        <USAddress>
          <AddressLine1Txt>132 W 13TH STREET</AddressLine1Txt>
          <CityNm>BURLEY</CityNm>
          <StateAbbreviationCd>ID</StateAbbreviationCd>
          <ZIPCd>83318</ZIPCd>
        </USAddress>
        <PhoneNum>2088789170</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>REFUNDS &amp; REIMBURSEMENTS 3,243 TOTAL 3,243</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES EQUIPMENT 742 REPAIRS 920 SUPPLIES 1,967 WEBSITE 695 TRAVEL MILES 383 DUES 450 BANK CHARGE 132 MERCHANT FEES 1,058 SALES TAX 2 TOTAL 6,349</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 15,056 10,922 EQUIPMENT 13,638 13,638 LESS ACCUMULATED DEPRECIATION 13,638 13,638 TOTAL 15,056 10,922</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MINI-CASSIA ASSOCIATION OF REALTORS, INC. WAS ESTABLISHED TO UNITE THOSE PROFESSIONALS ENGAGED IN THE REAL ESTATE PROFESSION FOR THE PURPOSE OF INFLUENCING THE PROFESSION FOR THE BETTER, TO PROMOTE AND MAINTAIN HIGH STANDARDS OF CONDUCT IN THE PROFESSION, AND TO FURTHER THE INTERESTTS OF HOME AND OTHER PROPERTY OWNERSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>REVENUES AND EXPENSES FOR 2023 HAVE PROVIDED THE ASSOCIATION WITH THE NECESSARY FUNDING TO PROVIDED ITS MEMBERS AND THE COMMUNITY INFORMATION AND MATERIALS TO CITIZENS OF CASSIA AND MINIDOKA COUNTIES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>